All public sector entities and state owned enterprises (SOEs) including nationalised commercial banks (NCBs) and financial institutions, autonomous, semi-autonomous bodies, and public holding companies

595

2.

Local and Revenue Audit Directorate

All civil government departments, local and statutory bodies including municipalities, city corporations, universities and the National Board of Revenue (NBR)

Public works expenditures of Public Works Department, Roads and Highways Department, Bangladesh Water Development Board, Bangladesh Power Development Board, Dhaka Electric Supply Authority, Water and Sewerage Authority, Bangladesh Civil Aviation Authority, Local Government Engineering Department, Education Engineering Department, Public Health Engineering Department and City Development Authorities

253

5.

Foreign Aided Project Audit Directorate

All development and technical assistance programmes and projects in the public sector funded by foreign aid

220

6.

Railway Audit Directorate

All establishments of Bangladesh Railway, office of the Additional Director General (Finance), Bangladesh Railway and offices under its administrative control

123

7.

Post, Telecommunication, Science and Technology Audit Directorate

All establishments of the Postal Department, Bangladesh Telegraph and Telephone Board, Bangladesh Telecommunication Regulatory Commission (BTRC) and the office of the Chief Accounts Officer, Ministry of Post and Telecommunication

217

8.

Defence Audit Directorate

All units/formations of the defence forces, including army, air force and navy, field services organisations like the Department of Meteorology, Geological Survey of Bangladesh, Controller General Defence Finance (CGDF) including the offices of the Defence Finance Department under the CGDF etc.